Sch 1When liability for transfer duty on a dutiable transaction arises and the person liable to pay it

Schedule 1 — When liability for transfer duty on a dutiable transaction arises and the person liable to pay it [s. 19 and 20] | **Column 1**<br>**Provision of section 11** | **Column 2**<br>**Dutiable transaction** | **Column 3**<br>**When liability for transfer duty arises** | **Column 4**<br>**Person liable to pay transfer duty** | | s. 11(1)(a) | Transfer | When the property is transferred | Transferee | | s. 11(1)(b) | Agreement for transfer | When the agreement is made | Purchaser or transferee | | s. 11(1)(c) | Declaration of trust | When the declaration is made | Person making the declaration | | s. 11(1)(d)(i) | Vesting by statute law | When the vesting takes place | Person in whom the property is vested | | s. 11(1)(d)(ii) | Vesting by court order | When the order is made | Person in whom the property is vested | | s. 11(1)(e) | Foreclosure of mortgage | When the foreclosure order is made | Mortgagee | | s. 11(1)(f) | Acquisition of new dutiable property | The earlier of the following —<br>(a) when the property is acquired; or | Person that acquires the property | | | | (b) if an instrument evidences the acquisition, when the instrument is executed | | | s. 11(1)(g) | Surrender of special dutiable property | When the surrender takes place | Person to whom the interest is surrendered; or | | | | | in the case of a surrender referred to in section 18(caa), the person to whom the new lease is, or is to be, granted in accordance with the agreement, arrangement or understanding; or | | | | | in the case of a surrender referred to in section 18(f), the person to whom the mining tenement is granted in accordance with the agreement; or | | | | | in the case of a surrender referred to in section 18(g), (ga), (gb) or (gc), the person that paid the consideration for the surrender | | s. 11(1)(h) | A trust acquisition or trust surrender | When the interest in the trust is acquired or surrendered | Person that is the trustee of the discretionary trust | | s. 11(1)(i) | A partnership acquisition | The earlier of the following —<br>(a) when the partnership interest is acquired; or<br>(b) if the acquisition is evidenced by an instrument, when the instrument is executed | Person that acquires the partnership interest | | s. 11(1)(j) | A concessional farm‑in transaction | When the concessional farm‑in transaction is made | The farmee | [Schedule 1 amended: No. 12 of 2019 s. 130; No. 37 of 2022 s. 13; No. 4 of 2023 s. 119.]